12Eligible international air cargo handling goods

#### 12 Eligible international air cargo handling goods (1) In this Schedule: > eligible international air cargo handling goods means goods where all of the following conditions are satisfied: (a) the goods are for use by a person mainly at a place or facility (in this clause called the eligible international air cargo activity area) that is used, or for use, mainly in carrying out eligible international air cargo handling activities; (b) the goods are for use mainly in carrying out one or more of the following: (i) an eligible international air cargo handling activity; (ii) an ancillary activity in relation to an eligible international air cargo handling activity; (c) if the person’s business is, or is in part, the sale of goods (other than eligible products of the person) by retail or by wholesale—the goods are not for use mainly in connection with that business, or that part, as the case may be; (d) in the case of a general purpose road vehicle, or parts for such a vehicle—the vehicle is for use exclusively within the eligible international air cargo activity area. (2) In this clause: > container means a receptacle for repeated use on aircraft for the purpose of transporting cargo by air. > eligible international air cargo handling activity means any of the following: (a) the loading or unloading of international air cargo; (b) the storage, movement, packing or unpacking of international air cargo; (c) the physical protection, preservation or decontamination of international air cargo; (d) the storage, movement, packing or unpacking of containers used to contain international air cargo; (e) the physical protection or decontamination of such containers. > international air cargo means cargo that: (a) has been, or is to be, carried on an aircraft; and (b) is consigned on a bill of lading to or from an airport outside Australia; but does not include: (c) stores for the aircraft; or (d) fuel for the aircraft; or (e) passengers’ baggage; or (f) goods to be used, consumed, or sold by retail, on the aircraft; or (g) goods to be used, consumed, or sold by retail, at a place or facility that is used, or for use, mainly in carrying out eligible international air cargo handling activities.